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The economic fallout of the coronavirus pandemic is significant and may be felt for months or years to come. The president has declared a national emergency, multiple states are in lockdown mode and the U.S. Surgeon General has warned that the outbreak will get worse before it gets better.
All of this means serious financial hardship for small business owners. An add-on insurance called business interruption may help—but this is the exception, not the rule.
The good news is that there are other resources that can help you keep your small business afloat during this health and economic emergency.
Making a Business Interruption Claim
Countless businesses across the nation are experiencing disruptions due to stalled supply chains, decreased consumer demand, absent employees or travel restrictions. If your business insurance policy includes a type of coverage called business interruption (BI), you may be looking to this policy for financial assistance.
Unfortunately, most small and medium-sized businesses are unlikely to find relief through their existing BI insurance. That said, there are some exceptions. Whether your claim is accepted will depend largely on your policy's specific terms and conditions.
Why isn't BI coverage automatically triggered by the current crisis?
Following the SARS outbreak in 2003, insurance companies across the world revised their business interruption policies to exclude lost revenue due to communicable diseases. This means that—in order for you to make a successful claim—your BI policy would probably need to contain a pre-negotiated communicable disease provision. Additionally, most BI claims are triggered by quantifiable physical damage to the insured place of business, and the damage caused by contagious diseases can be difficult to quantify.
My place of business is uninhabitable due to coronavirus—does this constitute physical damage?
It depends. BI policies cover the interruption that occurs when a property is damaged or lost due to a fire, hurricane or other natural disasters. But judges in various jurisdictions have ruled that when a business becomes contaminated or otherwise "uninhabitable," the resultant loss of use of that business constitutes physical damage. If an outbreak forces you to close and/or sanitize your business, you may be able to argue that physical damage has occurred. This will depend on the generally agreed-upon definition of physical damage in your jurisdiction, and also on whether your policy's wording specifically excludes communicable diseases—which would render such a claim null.
To find out if your BI insurance coverage applies to the impact of the coronavirus outbreak on your business, you'll need to carefully review the wording of your current policy. Thorough documentation of your financial losses is essential. If your policy does not have an addendum that specifically excludes communicable diseases, it's worth contacting your insurance provider to find out if you qualify for any financial relief.
Other resources to help you weather the storm
Low-interest emergency loans from the SBA
Due to limited appropriations funding, the application portal for the EIDL–COVID-19 assistance program (EIDL loans and EIDL Advances) is temporarily closed, as of April 16, 2020. On April 27th, the Small Business Administration resumed accepting PPP loan applications from approved lenders on behalf of any eligible borrower.
The Small Business Administration (SBA) is now offering low-interest emergency loans to small businesses affected by COVID-19. The Economic Injury Disaster Loan (EIDL) program will offer loans of up to $2 million to help small and medium-sized businesses stay financially stable during and after this crisis. Business owners have up to 30 years to repay the loan amount.
At the time of writing the interest rates are set at 3.75% for small businesses and 2.75% for nonprofits—but there is a possibility those rates will be lowered. The SBA's press release page is a good resource for tracking any future changes to the EIDL program.
These loans will be directed to businesses that have incurred substantial economic losses as a result of the coronavirus outbreak. Business owners can use the low-interest capital to pay their employees, pay bills and debts, and find alternative suppliers. EIDL loans are only available to business owners without access to a line of credit in designated areas that have been targeted by the SBA for disaster relief. To find out if your county has been designated, you can check the SBA's current list of states and counties that have been declared disasters.
How does the SBA decide which states get funding?
To apply for federal funds, a state governor must give the SBA evidence of business losses for at least five businesses per county. The SBA will then use its authority to decide whether or not to allocate funds to that state. If the request is approved, the SBA will work with the state governor to direct the loans to the counties where they are most needed. Local businesses will then receive information on how to apply for a loan.
To help the process along, you can provide documentation of the need for disaster relief in your county. For information on how to submit this form, check your county website.
State-specific business initiatives
At this point in time, some states have been more deeply impacted by the coronavirus than others. As such, economic relief programs for affected individuals and businesses vary on a state-by-state (and even city-by-city) basis, according to their needs. New York, California and Washington have been the hardest hit states so far, so their governments are offering the most significant financial assistance.
Washington state is supporting business owners by offering tax filing extensions, and New York City will offer loans of up to $75,000 for impacted small businesses. Since every state has different resources and relief programs in place, business owners should find out what's available to them by visiting their governor's website.
Leeway from banks and credit card companies
Many major banks and credit card companies are taking the financial impact of business closures into account and have begun waiving late fees and offering minimum payment assistance. They have also expressed a willingness to work with customers experiencing financial hardship if they get in touch and ask for help. The list of banks and credit card companies that are offering increased flexibility so far includes Capital One, Wells Fargo, Citibank, Chase, Bank of America, U.S. Bank and Discover.
Plan for the future
If your business is in financial straits it may be difficult to think beyond staying afloat for the next few months. However, planning ahead can help your business become more resilient and better able to weather a future crisis.
When the time comes to renew your insurance policy, think about purchasing a contingent business interruption provision that covers communicable diseases, if this is financially feasible for your business. If your provider does not offer a contingent business interruption add-on, consider shopping around until you find a provider that does.


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Story highlights
Two U.S. military officials say the Syrian regime fired at least two Fateh A-110 missiles
The move is an apparent attempt to more precisely target rebel forces, the officials say
They decline to be identified because of the sensitive nature of the information
The missiles are more accurate than older Scuds, which have a longer range
The Syrian regime this week fired at least two Iranian-made, short-range ballistic missiles in what appears to be an effort to more precisely target Syrian rebels, two U.S. military officials tell CNN.
The Fateh A-110 missiles are more accurate than the older Scud variants that Syrian government forces have used in recent weeks.
Read more: NATO: Syrian forces firing more Scud missiles
The U.S. military officials declined to be identified because of the sensitive nature of the information. The Iranian government has not commented on the issue.
The Fateh trades range for accuracy. It can travel about 125 miles, while the Scud can go about 185 miles. But the Fateh has a "circular error probable" or – CEP – of 330 feet, while the Scud's CEP is 1,480 feet. CEP is defined as the radius of a circle in which half of a missile's lethal payload falls and is the standard measure of a missile's accuracy.
The firings did not reach near Syria's Turkish border. But the regime's use of ballistic missiles is the reason NATO is planning to send U.S., German and Dutch Patriot missile batteries to Turkish military installations: to protect the southern regions of that NATO ally. All six Patriot batteries are expected to be in place by the end of January.
Read more: As Syria suffering spirals, envoy hopes for political transition
A NATO official could not confirm the use of short-range ballistic missiles this week, but NATO did detect the launch of such missiles inside Syria on a few December days, more recently on the 22nd.
"The fact that Scud-type missiles were used in Syria emphasizes the need for effective defense protection of our ally Turkey," the NATO official said. "This is why, earlier this month, NATO allies decided to deploy Patriot missiles in Turkey to augment Turkey's air defenses. The deployment, which will start within weeks, is defensive only. Its aim is to deter any threats to and defend and protect the population and territory of Turkey."
U.S. officials say they believe the Syrians are firing ballistic missiles to preserve their aircraft, some of which have been shot down by rebels.
Read more: Syrian military police chief defects to join 'the people's revolution.'

subset: commoncrawl


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15 Teacher2Teacher Math Video Series
Grade Range: 1 - Kindergarten
Subject: Math
Explore the Teacher2Teacher math video series featuring key topics in mathematics instruction. Bookmark and return to this resource. New videos will be added throughout the year.
11 OnTRACK Grade 8 Math: Proportionality
Grade Range: 10 - 9
Subject: Math
Students learn to to use proportional relationships to describe dilation; explain proportional and non-proportional relationships involving slope; and use proportional and non-proportional relationships to develop foundational concepts of functions.


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PDL::ImageRGB -- some utility functions for RGB image data handling |
PDL::ImageRGB -- some utility functions for RGB image data handling
Collection of a few commonly used routines involved in handling of RGB, palette and grayscale images. Not much more than a start. Should be a good place to exercise some of the thread/map/clump PP stuff.
Other stuff that should/could go here:
use PDL::ImageRGB;
quantize and reduce colours in 8-bit images
($out, $lut) = cquant($image [,$ncols]);
This function does color reduction for <=8bit displays and accepts 8bit RGB and 8bit palette images. It does this through an interface to the ppm_quant routine from the pbmplus package that implements the median cut routine which intellegently selects the 'best' colors to represent your image on a <= 8bit display (based on the median cut algorithm). Optional args: $ncols sets the maximum nunmber of colours used for the output image (defaults to 256). There are images where a different color reduction scheme gives better results (it seems this is true for images containing large areas with very smoothly changing colours).
Returns a list containing the new palette image (type PDL_Byte) and the RGB colormap.
Make an RGB image from a palette image and its lookup table.
$rgb = $palette_im->interlrgb($lut)
Input should be of an integer type and the lookup table (3,x,...). Will perform the lookup for any N-dimensional input pdl (i.e. 0D, 1D, 2D, ...). Uses the index command but will not dataflow by default. If you want it to dataflow the dataflow_forward flag must be set in the $lut piddle (you can do that by saying $lut->set_dataflow_f(1)).
Converts an RGB image to a grey scale using standard transform
$gr = $rgb->rgbtogr
Performs a conversion of an RGB input image (3,x,....) to a greyscale image (x,.....) using standard formula:
Grey = 0.301 R + 0.586 G + 0.113 B
Scales a pdl into a specified data range (default 0-255)
$scale = $im->bytescl([$top])
By default $top=255, otherwise you have to give the desired top value as an
argument to bytescl
. Normally bytescl
doesn't rescale data that fits
already in the bounds 0..$top (it only does the type conversion if required).
If you want to force it to rescale so that the max of the output is at $top and
the min at 0 you give a negative $top value to indicate this.
This package doesn't yet contain enough useful functions!
Copyright 1997 Christian Soeller <firstname.lastname@example.com> All rights reserved. There is no warranty. You are allowed to redistribute this software / documentation under certain conditions. For details, see the file COPYING in the PDL distribution. If this file is separated from the PDL distribution, the copyright notice should be included in the file.
PDL::ImageRGB -- some utility functions for RGB image data handling |


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One of the twelve sons of Jacob and ancestor of the tribe of the same name (Genesis 46:14; Numbers 26:26). Nothing is known of Zabulon except that Sacred, Elon, and Jahelel were his sons and the heads of three tribal families.
The tribe of Zabulon plays an important part in the early history of Israel. The name is Hebrew; it occurs in the form zebúlûn, eighteen times; zebûlún, twenty-six times; zebûlûn, once; Sept., Zaboulon; Josephus (Ant., V, vii, 14), Zaboules; Vulg., Zabulon, the New Testament reading is that of the Septuagint. The meaning of the name is doubtful. There seems to be a play upon Zebed; cf. Lia's words in Genesis 30:20: "God hath gifted me (zebadani) with a good gift (zebed); this time my husband shall honour me (yizbeleni), because I have borne him six sons; and therefore she called his name Zabulon".
At the census of the tribes, in the Desert of Sinai, during the second year of the Exodus, the tribe of Zabulon numbered 57,400 men fit for war (Numbers 1:31). This army, under the command of Eliab, encamped with Juda and Issachar east of the tabernacle and with them made up the vanguard of the line of march (Numbers 2:3-9). Among the spies sent by Moses to view the land of Chanaan, Geddiel the son of Sodi represented Zabulon (Numbers 13:11). At Settim, in the land of Moab, after 24,000 men were slain for their crime, a second census was taken; Zabulon numbered 60,500 fighting men (Numbers 26:27). Elisaphan, son of Pharnach, was chosen to represent Zabulon at the division of the Land of Promise (Numbers 34:25). The tribe seems to have easily conquered its portion. During the rule of Josue it received no special mention. While the judges ruled, its prowess was worthy of note. In the Canticle of Debbora the tribe is specially singled out as having "offered their lives to death in the region of Merome" (Judges 5:18); and praised for that there came "out of Zabulon they that led the army to fight", as in Heb., "they that carry the pen of the writer", i.e. such as recruiting and inspecting officers (Jg., v, 14). The reference is to Barac's campaign against Sisara, the commander of the forces of Jabin, King of Chanaan (Judges 4:10). They answered the call of Gedeon and joined in battle against Madian (Judges 6:35); and gave to Israel Ahialon, who judged her ten years (Judges 12:11). Among those that followed David to Hebron to make him king were 50,000 fully armed men of Zabulon with no double heart (1 Chronicles 12:33), who brought with them, as sign of their hearty allegiance, bounteous supplies of meat and drink to celebrate the accession of their new ruler (1 Chronicles 12:40). When Ezechias made reparation for the abominations of his father Achaz, he invited all Israel to keep the pasch in the house of the Lord. Mockery and ridicule met the emissaries of the reformer; yet some were true to the religion of their fathers, and, even from far away Zabulon, went up to Jerusalem, destroyed the idols, and kept the feast of the unleavened bread (2 Chronicles 30:10-23).
At the division of the land between the seven tribes not yet provided for, the lot of Zabulon was third. The tribe's territory started with Sarid (Joshua 19:10), which is supposed to have been Tell Shadud, some five miles southwest of Nazareth. Zabulon's boundaries have not been made out. Of the nineteen proper names that the book of Josue gives to guide us, only Bethlehem (Beit lahm, seven miles northwest of Nazareth) can be identified with certainty. Josephus (Antiq. Jud., V, i, 22) assigns to Zabulon the land near to Carmel and the sea, as far as the Lake of Genesareth. To its northwest lay eser, to the southeast Issachar. It included a part of the Plain of Esdraelon, and the great highway from the sea to the lake. Within the territory of Zabulon Christ was brought up, and did and said much that is narrated in the Gospels, especially in the Synoptics, about His Galilean ministry.
APA citation. (1912). Zabulon. In The Catholic Encyclopedia. New York: Robert Appleton Company. http://www.newadvent.org/cathen/15739b.htm
MLA citation. "Zabulon." The Catholic Encyclopedia. Vol. 15. New York: Robert Appleton Company, 1912. <http://www.newadvent.org/cathen/15739b.htm>.
Transcription. This article was transcribed for New Advent by Thomas M. Barrett. Dedicated to the people of Zabulon.
Ecclesiastical approbation. Nihil Obstat. October 1, 1912. Remy Lafort, S.T.D., Censor. Imprimatur. +John Cardinal Farley, Archbishop of New York.
Contact information. The editor of New Advent is Kevin Knight. My email address is webmaster at newadvent.org. Regrettably, I can't reply to every letter, but I greatly appreciate your feedback — especially notifications about typographical errors and inappropriate ads.


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Alberta Premier Rachel Notley says she will soon head to Toronto and New York to rally support among business leaders for the Trans Mountain oil pipeline expansion.
Notley says she will also take her message to a meeting of U.S. and Mexican governors and Canadian premiers in Scottsdale, Ariz., in early May.
Related: Alberta tells B.C. to stop opposing pipelines if it doesn't like gas prices
Details of who the premier will meet with and when have not been released.
The premier said it's imperative to keep up pressure to get the Trans Mountain expansion completed so that more oil can move from Alberta to the coast.
"Economic leaders in this country must speak out with resolve and purpose," Notley said Tuesday during the public portion of a meeting with her NDP caucus.
She said leaders need to find a middle ground as they balance economic management with environmental stewardship.
"The voices on the extremes are getting a little loud," she said.
"(There are) those who want to write working people out of climate action, and those who want to write climate action out of long-term economic development. Neither are right."
Related: Alberta to fight Burnaby's appeal of NEB Trans Mountain approval: Notley
Notley also had a few choice words for Washington State Gov. Jay Inslee.
"Recently, (Inslee) said he opposed Trans Mountain," said Notley. "This from a state that welcomes hundreds of (oil) tankers a year from its ports in Alaska."
The British Columbia government has said it is concerned about the ramifications of oil spills from increased tanker traffic, and has been fighting Kinder Morgan's Trans Mountain project.
Inslee has said they share that concern over tanker spills.
The Trans Mountain line would triple the amount of oil flowing from Alberta to Burnaby, B.C.
Notley has said the pipeline expansion, which has been approved by Ottawa, is critical for Alberta to get a better price for oil in overseas markets.
Pipeline bottlenecks and increased transportation costs by rail are also reducing the price Alberta heavy oil can fetch on the North American market.
Trans Mountain has faced permit delays and multiple court challenges in B.C. Notley said her government will pass legislation this session to give her the authority to reduce the amount of oil flowing to B.C. if that province continues to stall the pipeline.
Related: Notley uncorks B.C. support for wine ban
(Companies in this story: TSX:KML)
Dean Bennett, The Canadian Press


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Peacemaker KuroganeSynopsisFrom the back of the box: Young Tetsu's life is torn asunder when his parents are brutally murdered one night. Now, blinded with a thirst for revenge, Tetsu decides to join the Shinsengumi, an elite group of swordsmen sworn to protect the capital. The Shinsengumi are engaged in a brutal conflict with the Choshu rebels, the same ruthless killers who murdered Tetsu's parents. In the name of justice - and against the will of his older brother - Tetsu desperately hopes to join the Shinsengumi. But an incident late one night forces him to face reality. The Shinsengumi show themselves capable of the same brutality as his parents' murderers. Wading through a sea of espionage, intrigue, and flowing blood, the young boy must decide whether to shed his humanity and become a demon of the Shinsengumi, or to relinquish his hatred and become a Peacemaker in the spirit of his father. Revenge is sweet, but is it worth losing your soul? ReviewPeacemaker is a pseudo-historical samurai anime meant for, I assume, a younger audience still new to the hobby, and naive to other previously-released, higher-quality titles out there, such as Trigun. Now, the reason that I assume this is simply because if you've seen Trigun, or any others of its ilk, then the plot premise ("I can't kill," "be a peacemaker," etc.) and twists are all very familiar to you, and to put it simply, you've seen them in a better quality series. Sure, there are differences between the two, such as the "authentic" representation of shogunate-era Japan, the "cute" adolescent main character, and the cleaner, more modern look of Peacemaker's animation. When it all boils down to it though, I can't honestly recommend this anime when I know for a fact that there's much better titles out there that handle the exact same subject matter, and done it with far greater quality. Heck, every single aspect of this series, hooks and catches included, has been done before by many other titles, and in all of them done better than they were done here. For example, the first hook: The Young, Middle-/Highschool-age hero that provides an identifiable reference point for the audience? Take a look at the first season/story arc of Naruto and you'll find that the hero is almost an exact clone, only Naruto's comedy is actually funny. As a matter of fact, the hero's character sums up the feelings that I have for the whole series Peacemaker's hero is decent and engaging while the drama of the series is paramount, but as for the comedy sections? Peacemaker's hero (and the series in general) comes off as annoying, forced, and lame, yes...lame. You could also be saying though "I'd still rather watch a samurai-themed anime than a western, or any of those other types." And you'd be very welcome to feel that way. I'd still recommend other titles first, such as Rurouni Kenshin. Maybe this is where I'm missing something, because as far as I can tell, the fans of this series are also fans of Samurai X/Rurouni Kenshin and tout it as the "next step." ... Yes, I'm being serious. Then there's the people who can't stand to watch anything with a straight, concise plot thread, they need gut-busting comedy and heart-wrenching drama in the same series, and they need it in exactly equal proportions. Fine, so be it. Yes, this series will fulfill your need, but so will other titles, with higher quality of both. Peacemaker's dramatic episodes were well-paced and passable, but inconsistent, and interrupted by comedy that just seemed so forced and out of place; I would find myself daydreaming while I should have been watching and being entertained. Don't get me wrong though, there were various pieces of this anime that I liked. The music was actually really good, aggressive J-rock that fit very well with the series, it was possibly the one thing that they did to excellence. Heck, I could even listen to it on a regular basis, if I understood Japanese that is. I also mostly enjoyed the side-story of the spy/ninjas for the Shogunate and Ronin factions. The characters (for being side-story characters) were very well fleshed-out, and would have added a full-out star all on their own if they had had any sort of closure. As it was though, for a small spoiler, they were left hanging, and I was left a little pissed off. For the animation, I'd give it a fair to good rating. The action is pretty well done, while the comedic half is done in a very typical kid-style, something like the animation Gainax uses for the comedic portions of His and Her Circumstances. Nothing to write home about, but very suitable and appropriate. It does make me sad to see a studio like Gonzo (who did one of my top five favorite titles ever: Vandread) put out such a mediocre effort. Add 1 Star if you're newer to the hobby and haven't yet been exposed to many other titles. — Isaac Cynova Recommended Audience: Violence, some implied torture, and bad comedy. Not for the too younger crowd, but teens and up should be ok here, especially because they actually take the character death seriously. Version(s) Viewed: R1 DVD, bilingual Review Status: Full (26/26) Peacemaker Kurogane © 2003 Gonzo, TV Asahi |
© 1996-2015 THEM Anime Reviews. All rights reserved. |


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Porn big tits mature - sex video on ADULT-NOODLE-MAGAZINE-COM.RU: Big tits mature porn video - sex mature tits xxx movie - free porno mature big tits fuck - big mature hd tube © #ADULT-NOODLE-MAGAZINE-COM.RU
Somehow friends gathered for a beer. The heifer began to ask to take her off camera. At first the guy refused, but after much persuasion he took out the phone. Starting to shoot, he became excited and decided to plant her, and she began to resist. Then he had to threaten to post a photo on the network.


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DROOPY McCOOL | |
Source: Date Stamp: 1983 Release Date: 1983 Carded Availability: Return of the Jedi (Shadow box) Tri-Logo (Box) Assortment No. : 71360 Retail: $11.99 Weapons and Accessories: Point of Interest: This figure was packaged along with Sy Snootles and Max Rebo in the Sy Snootles and the Rebo Band three pack. The set was package in a Return Of The Jedi 65 back shadow box in Canada and the United States and in a Tri logo 70 back box in Europe. |
Comments: Last, but most certainly not least, Droopy McCool has made quite a successful career for himself after stepping out of the shadows his egomaniacal band matesSy Snootles and Max Rebo had cast. After four gold albums in a row and sharing a headlining bill with Sting in 1993, McCool showed the world that his skills were still relevant, thought provoking, and completely off the hook as they were in 1983. Heres hoping his much-publicized tryst with Courtney Love or as the media has dubbed them: Droopourtney doesnt take him down the same road as his acting buddy who did that movie last summer that nobody saw Major Variations: Though all vintage figures have minor variations, the Droopy McCool action Figure itself has no known major variations. There is however a major mould variation with the Music Stand and Musical Instrument accessories packed in with the set this figure comes from. Accessory Mould Variations Each of the accessories packed in the Sy Snootles and the Rebo Band three pack has a mould (or in the case of the organ, a spray op) variation. Each of the accessories (save the organ) was moulded in both black and gray plastics. Every known example shows that the Black Moulded Musical Instrument was exclusively packed with the Gray Moulded Microphone Stand and Music Stand, while the Gray Moulded Musical Instrument was exclusively packed with the Black Moulded Microphone Stand and Music Stand. The organ was produced with both bronze and gold spray ops. There is no indication that either version of the organ was packed exclusively with either of the accessories mould variations. There are no documented examples of all black or all gray accessories being packed together. Text & Photography by D. Martin Myatt. |
Back To Basic Figures


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I need a solution to manage Physical Book Lending Library. Is it possible to do it in SharePoint 2010? If yes, how to go about it?
I need a solution to manage Physical Book Lending Library. Is it possible to do it in SharePoint 2010? If yes, how to go about it?
The simple approach would be to create a list in a site, define the fields you wish to keep track of (title, ISBN, abstract, etc). Then make sure that all of the people that you wish to be able to use the list have 'Contribute' permissions.
If the library is self-managed then require checkout to modify an item. Then, the user can merely 'Check out' the book, then 'check in' the book when they return it. If there is a librarian that will be a gatekeeper then there is no need to check-in/out. In either case, versioning would also be handy.
That's the super-simple approach. I can think of a few significantly more usable approaches that would require a fair amount of SharePoint background in order to implement.
To develop a book lending library you will need to create a list with a custom Book content type and your site columns like DateOut, DateToReturn, Borrower ...etc.
You will require a user management and registering system. If your users are in Active Directory meaning company employees it is easy but if this is for general pulbic you can use the ASP.NET way with a SQL database.
Once you have users in DB, you will need them to appear in SharePoint as users. Then you can associate them with lending entries.
It will be a simple list but you will need a custom web part to view and manage the entries.
So, you need the site columns, content types, lists, web parts and some pages and master page for UI desgn and a user management mechanism.
You can also take a look at http://SEBLib.com.


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Advanced Search
Beta testing for new MCSA/MCSE elective expected in November.
The exam follows on the heels of comments that Microsoft's training and certification group made earlier this year regarding possible development of a security certification (see "Microsoft Considering Desktop, Security Certs" by CertCities.com Editor Becky Nagel, in the News archive).
About the Author
Michael Domingo has held several positions at 1105 Media, and is currently the editor in chief of Visual Studio Magazine.
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Copyright© Bill Graham Archives and affiliates
This morning didn't start off slowly, but the New York Times still isn't in the house, so that's a problem. It would be a problem for Ben Sollee too. A morning would be a slow one without the word-laden pile of newsprint that's all fit to print. From the tones of his latest record - Learning To Bend - excluding those that his cello makes, the 24-year-old troubadour from Kentucky was in front of the television last night, enraptured by the speeches given and the history made at the Democratic National Convention in Denver. He was soaking up all the words and the good feelings coming from President Bill Clinton (he still does all of the quirky things that Phil Hartman exaggerated back in the day), Joe Biden and Biden's son as they laid out their positions to a big room of adoring people.
He probably found himself choking up a little when Biden addressed his charming as all hell, 91-year-old mother in the stands, detailing the story of his childhood stutter when she'd tell him how handsome he was and that his stutter was only there because, as she said, "Joey, you're just so bright that you can't get your thoughts out fast enough." He'd choke up because he's a dad too and it might have even happened when Biden's son called his dad his hero for saying, "Delaware can get another senator, but my boys can't get another daddy," following the tragic car accident that took his first wife and a child. It was all moving stuff and the kinds of frank words that Sollee - even though he's "just a songwriter" was inspired by.
There's no telling if the young man is a Democrat, but when he sings, "If you're gonna lead my country/If you're gonna say it's free/I'm gonna need a little honesty/Just a few honest words/It shouldn't be that hard," in his song "A Few Honest Words," he admonishes politicians who just give the highlights and reports that are softening the harsh realities with false optimism and words that they think people can swallow more smoothly. It sounds like he's talking tough about the current occupant, as Garrison Keillor calls President George W.
Sollee is consumed with his opinions of the American Dream, just as Biden still is, his own dreams and the crumbling of a great nation is something that he likely follows, with down-turned eyes and ears, in the New York Times, Newsweek, Time and Atlantic Monthly. He might even have subscriptions and these ideas of worry, these ideas of substantial concern, that the world is becoming a place that isn't going to be suited for his children, worries him even more - though he wants a good and proud country to call his own too. It's always a dicey affair to bring political views into the innocent world of music, but Sollee does it in the most tasteful way imaginable, sliding it in there as if it were part of a kiss, part of the juice of an exotic fruit.
It doesn't feel pained, bitter or angst-y. It actually, always feels as if it belongs where it is. It feels like it's coming from a young man who hasn't completely given up the ship, thrown his hands up and started contemplating packing all of his possessions into storage somewhere and just moving he and his family to Europe to ride out the dismantling. It sounds like it is coming from a guy who genuinely believes that the American Dream is going to make a resurgence, against all odds. He fills his sails with this sort of booming hope. He jokingly suggests that they're going to bury us with our cars and he shuffles out a gorgeous rendition of the Sam Cooke song "A Change Is Gonna Come" - which has as much to do with now, the Democratic National Convention as it did with the civil rights movement and whites-only water fountains, hotels and restaurants. He applies his own cool-water sexiness to his messages, a sexiness that has nothing to do with sex, just a lot to do with an unwavering passion and songwriting chops that are going to make Sollee into a gamer.


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Final Defendant Sentenced To 120 Months In Large Warren County Marijuana Distribution Ring
– 21 defendants prosecuted on multiple charges of money laundering and distribution of more than 1000 kilograms of marijuana
BOWLING GREEN, Ky. - United States Attorney David J. Hale announced the sentencing of the last of 21 defendants prosecuted in a large marijuana distribution ring operating from June 2008 to February 2010, in Warren County, Kentucky.
Senior Judge Thomas B. Russell late yesterday sentenced Brian Miller of Bowling Green, to 120 months in prison for his role in a conspiracy to distribute more than 1,000 kilograms of marijuana in the Western District of Kentucky.
"The successful conclusion of this multi-defendant drug trafficking case follows from an effective and coordinated law enforcement effort," stated U.S. Attorney Hale. "We commend the good work of the Bowling Green-Warren County Drug Task Force and the DEA. These important federal and local partnerships are working to reduce the drug trafficking and the violent crime that all too often is associated with drug trafficking organizations, throughout the Western District of Kentucky."
"This is what can be accomplished when we all work together, share information," stated Thomas M. Loving, Director, Bowling Green-Warren County Drug Task Force.
All defendants pleaded guilty to various drug trafficking and/or money laundering charges while some pleaded guilty to reduced charges. The indictments in U.S. District Court were returned by a grand jury on November 3, 2010, April 6, 2011, and March 14, 2012. Defendants were sentenced in United States District Court, in Bowling Green, on December 4, 2012, and on February 28, 2013. The following is a listing of sentences received: Tony Barber to 30 months imprisonment; Paul Cuen to 37 months imprisonment; Bryson Hall to 18 months imprisonment; Carl Gene Jones Jr. to 97 months imprisonment; Roger Kollman to 60 months probation; Craig Larry to 60 months probation; Tim Manning to 60 months probation; Brian Scott Miller to 120 months imprisonment; Jacob Paul Miller to 87 months imprisonment; Darrell Morgan to 60 months probation; Michael Perry to 41 months imprisonment; Julius Price to 60 months imprisonment; Ralph Rich to 60 months probation; Scott Rich to 41 months imprisonment; Troy Rich to 84 months imprisonment; Stephanie Rich to 60 months probation; Michael Rich to 45 months imprisonment; Jonathan Watkins to 37 months imprisonment; and Paul Michael Wilson to 27 months imprisonment.
Differences between the sentences received for the same charge are attributable to the individual defendant's criminal history record, which is an important factor in federal sentencing procedures. In addition to the sentences noted above, all defendants who received a prison sentence would be placed on supervised release for a period of at least three years after serving the imposed sentence. There is no parole in the federal prison system.
Two defendants had charges dismissed on a motion by the United States and one defendant, Francisco Parra of Rio Pico, Arizona, was acquitted at trial.
In addition to the sentences, the investigation resulted in the forfeiture of approximately $200,000 in U.S. currency and approximately $800,000 in real and personal property.
The cases were prosecuted by Assistant United States Attorney Larry Fentress, and investigated by the Bowling Green-Warren County Drug Task Force and the United States Drug Enforcement Administration.


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The International Admission component of the Center for International Education assists academically eligible international students to apply for admission to the University, and advises them of CSULB's financial, immigration and English language requirements. Throughout the students' attendance, the International Student Services staff is involved in their registration, evaluation of transfer credit, changes of majors, and graduation checks. Students are also counseled regarding their field of study requirements, which vary at both the undergraduate and graduate levels.
CSULB encourages eligible international students to apply for undergraduate and graduate level studies. The CSU must assess the academic preparation of foreign students. For this purpose, international students include those who hold U.S. temporary visas as students, exchange visitors, or in other nonimmigrant classifications. Application requests and questions should be directed to International Admission (firstname.lastname@example.com), located in the Center for International Education (BH 201).
The CSU uses separate requirements and application filing dates in the admission of international students. Verification of English proficiency (see the section on the English Language Requirement for undergraduate applicants), financial resources, and academic performance are each important considerations for admission.
International students need to complete the International application on CSUMentor (www.csumentor.edu). The following documents are required:
Once all the documents are submitted to the International Admission Office, eligibility for admission will be determined based on English proficiency and academic history, as well as other considerations. Graduate applications will also be forwarded to the graduate departments for review. Once admitted, international students will receive pre‑arrival, arrival, and orientation information, and the appropriate immigration form and instructions on how to legally enter and/or remain in the U.S.
The Department of Homeland Security (DHS) requires that international students be aware of and follow DHS regulations to remain legally in the U.S. for the duration of their academic status. International students on "F" and "J" visas must be enrolled as full time students. Courses taken through the College of Continuing and Professional Education at CSULB or courses taken concurrently at other colleges may only count toward full time status when approved in advance of course registration by the Center for International Education. Questions about DHS policies may be directed to the Center for International Education.
All undergraduate applicants whose native language is not English and who have not attended schools at the secondary level or above for at least three years full time where English is the principal language of instruction must present a minimum score (Paper: 500, iBT: 61) unless the applicant:
Undergraduate applicants who are U.S. Citizens or Permanent Residents of the U.S. and who are subject to the above TOEFL requirement may submit results from the English Language Proficiency Test (ELPT) in lieu of TOEFL. A score of 954 on the ELPT is required of such applicants.
EXCEPTION: Applicants applying for Film and Electronic Arts, which requires a 550 TOEFL score, and Journalism, which requires a 600 TOEFL score, will not be waived from the TOEFL requirement.
*For this exemption to remain valid, once having met the exemption, the student must not have left the U.S.A. for more than two years to reside or study in a country where English is not the predominant language of business, education and day-to-day societal functions.
Effective August 1, 1995, as a condition of receiving an I-20 or DS-2019 form, all F-1 and J-1 visa applicants must agree to obtain and maintain health insurance as a condition of registration and continued enrollment in the California State University. Such insurance must be in amounts as specified by the United States Department of State and NAFSA: Association of International Educators. The campus President or designee will determine which insurance policies meet these criteria. Further information may be obtained from the Center for International Education, Brotman Hall 201, (562) 985-4106.


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Our History
Built in 1915 and tripled by its most famous owner James Buchanan Duke, The Duke Mansion has been home and host to leaders of the 20th century. Duke's most lasting legacies, including Duke University, Duke Energy and the Duke Endowment, took shape at the home. Listed on the National Register of Historic Places, The Mansion is operated as a nonprofit with all proceeds being used to preserve and protect this community treasure.
1915: The Duke Mansion
The home is built by Zeb Taylor in the newly created Myers Park Neighborhood. It remains one of the finest examples of Colonial Revival Architecture.
1919: Buck Duke's Water Fountain
In order to introduce his beloved daughter, Doris, to life in the South, North Carolina entrepreneur James B. "Buck" Duke purchases the home and triples it in size. Renowned Charlotte residential architect C.C. Hook designs the Dukes' renovation. It serves as a home base for him as his business grows.
1924: James B. Duke
Working in the mansion solarium, Mr. Duke envisions an endowment for the betterment of his community. Today, the Duke Endowment invests more than $100 million annually in worthy causes across the Carolinas.
After Buck Duke's death in 1925, Mr. C.C. Coddington, owner of the local Buick dealership and of radio station WBT, purchases The Mansion. He and his three boys live in The Mansion until his untimely death.
1929: Martin L. Cannon
Mr. and Mrs. Martin L. Cannon purchase the home, renaming it White Oaks. Their daughter, Frances, celebrates her wedding at The Mansion. In attendance is a former beau of Miss Cannon's - John F. Kennedy.
In the first of many efforts to protect the home, the Cannons leave it to the protection of Myers Park Presbyterian Church. The Cannons continue to live in the home until 1957.
Henry and Clayton Lineberger, a textile family from Belmont, purchase the home and restore it to its previous splendor. The chandelier in the dining room, which remains today, is a Christmas present from Mr. Lineberger to Mrs.Lineberger.
1966: The Lineberger Living Room
The Duke Mansion suffers a huge fire, gutting the third floor. The house is likely moments away from complete destruction. The Linebergers restore the home after the fire.
The Junior League begins discussions with the Lineberger family about the future of The Duke Mansion. In an effort to secure the future of the property, when Mr. Lineberger dies in 1976, it is left to the Duke Endowment.
The home is placed on the local, state and national registries of historic places. The Junior League leads an effort to create a useful life for The Mansion as a small meeting center. While members of the Duke, Cannon and Lineberger families and the broader community are supportive, the change is not supported by all neighbors. The effort fails, and the property is sold.
A plan to cut the home into five condominiums is developed. In 1988, a plan to add a sixth condominium inside the house and to subdivide the property into four houses is launched.
Rick and Dee Ray, owners of Raycom, a sports media company, consider buying one of the condominiums. Instead, the Rays decide to preserve The Mansion and purchase the entire house and the subdivided lots. They begin a painstaking process of restoring it to a grand single-family home.
In discussion with the Rays, Duke Power Company leads an effort to permanently protect The Mansion. The Lynnwood Foundation, a nonprofit, is established to preserve The Duke Mansion and create a leadership institute. The Rays sell the house to the foundation, and an ambitious capital campaign is launched.
The leadership institute is named in honor of William S. Lee, a former Duke Power CEO and beloved community leader. The Lee Institute begins a program of training and transforming leaders and communities.
The spirit of Mr. and Mrs. Duke is revived at the Grand Opening of The Mansion as a historic inn & meeting center and is celebrated by 300 supporters of the broad-based effort to save it for generations to come.
On April 7, Duke Energy makes a $4.5 million "Transformational Gift" to help the foundation become debt-free. To honor the company's civic spirit, the Charlotte Region Chapter of the American Leadership Forum is dedicated to Duke Energy through 2010.
The Colonnade Society, a group of leaders who provide significant annual support, is launched.
The Preservation Society hosts its first annual Gala and Auction to support the protection of The Mansion, raising $50,000.
Happy Ninetieth Birthday Duke Mansion.
The Duke Mansion is accepted into Select Registry and is rated as a Four Diamond Property by AAA.
Efforts to permanently protect The Duke Mansion include the establishment of an endowment.
100th Anniversary Campaign is launched with a goal to raise $5 million for capital improvements and to increase the endowment for The Duke Mansion and The Lee Institute.
First new gardens are dedicated as part of 100th Anniversary celebration.
Happy 100th Birthday, Duke Mansion!
A year's worth of events and celebrations along with more new garden spaces.


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Items where Institution is :Other partners > International Livestock Research Institute (KENYA)
Number of items at this level: 1. Douaud, Marine and Fève, Katia and Gerus, Marie and Fillon, Valérie and Bardes, Suzanne and Gourichon, David and Dawson, Deborah A. and Hanotte, Olivier and Burke, Terry and Vignoles, Florence and Morisson, Mireille and Tixier-Boichard, Michèle and Vignal, Alain and Pitel, Frédérique Addition of the microchromosome GGA25 to the chicken genome sequence assembly through radiation hybrid and genetic mapping. (2008) BMC Genomics, 9. 129-140. ISSN 1471-2164 |


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Prepare to have your heart melted. By a professional athlete. No, seriously!
Let's face it, athletes these days are generally best not put on a pedestal for adulation, or even to be treated gently as a minor role model. However, every so often one goes and does something that reaffirms our collective faith in them.
Step forward Derrick Coleman.
He is the 3rd deaf NFL player ever, and the first to play on the offense. A fullback for the Seahawks, Coleman takes his lead from Quarterback Russell Wilson, and then follows his superior instincts the rest of the way.
Whether you are a fan of the Seattle Seahawks or not, it is very easy to root for this inspirational young man. Coleman starred in an advertisement that went viral and started to become a household name off of the back of that.
After the advertisement went viral, Coleman received a moving letter from a young girl who is also hearing impaired.
''Good Morning America'' decided to interview the two adorable girls, 9 year old Riley Kovalick and her twin sister Erin, and as they did, this happened.
It's funny how often, in this muddled, crazy World we live in, a young kids words can ring out loudly above all the noise.
"Just try your best."


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Denver Digital Agency
You've found the right Denver SEO company if you're looking to provide Denver Local SEO services. Our clients are top ranking in industries such as painting, concrete, medical service and even dispensaries.
We are a Denver Digital Marketing Agency that has over 15 years of experience and can help you plan your digital presence. Our experienced consultants are available for a free consultation on SEO, SEM, and Web Development.
As part of our excellent collaboration, the Denver Digital Agency team has been achieving outstanding digital marketing results for clients for a long period. The online marketing environment has changed at a rapid pace in recent years, and we have taken the necessary steps to assist businesses.
Denver () is a consolidated city and county, the capital, and most populous city of the U.S. state of Colorado. Its population was 715,522 at the 2020 United States census, a 19.22% increase since the 2010 United States census. It is the 19th-most populous city in the United States and the fifth most populous state capital. It is the principal city of the Denver–Aurora–Lakewood, CO Metropolitan Statistical Area and the first city of the Front Range Urban Corridor. Denver is located in the Southwestern United States, in the South Platte River Valley on the western edge of the High Plains just east of the Front Range of the Rocky Mountains.
Alamo Placita, Athmar Park, Baker, Ballpark District, Barnum, Barnum West, Belcaro, Berkeley, Capitol Hill, Central Park, Cheesman Park, Clayton, Cole, Cole Neighborhood Historic District, College View


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Daniel "Doc" Jacobs at Dodger Tryout [San Gabriel Valley Tribune] |
L.A. Daily News
GLENDALE, Ariz. – Like a mouse creeping up an elephant, the thought of playing baseball with Dodgers officials watching made Daniel "Doc" Jacobs nervous.
"I still am nervous," Jacobs said Thursday, minutes after his audition was over.
On a back field at Camelback Ranch with the other participants in an open tryout with the Dodgers, Jacobs was a world away from Ramadi, Iraq. Seven years and three days earlier, he was on a battlefield in Ramadi when an IED exploded beneath him, killing the Marine with him and shattering his body.
Jacobs underwent more than 50 surgeries, including an amputation of his left leg below the knee. Within years, he became the first amputee to return to active duty in the Navy.
On Thursday, the 27-year-old was number 627 – nothing more than the number on his back, nothing less than a hero.
"Once we kicked off the war in Iraq, I decided that I wanted to go in and serve and carry on my family heritage," he said. "Everybody in every generation in my family has served. I didn't know if we were ever going to fight a war again so I wanted to definitely go fight in a war, really fight for our freedom."
Jacobs said his great-grandfather fought in World War II, and an ancestor on his mother's side fought in the Civil War.
His other dream was to play Major League Baseball.
The opportunity arose a year ago when Jacobs met former Dodgers manager Tommy Lasorda at a California Disabled Veterans Business Alliance meeting and shared his dream. Lasorda invited Jacobs to try out on the spot; Jacobs obliged and decided not to wear the hat of his childhood team, the Cleveland Indians.
"I didn't want to disrespect him by that," Jacobs said.
Unless you were looking closely at his left leg, Jacobs' tryout was indistinguishable from most. He fielded a pair of ground balls cleanly but long-hopped both throws. A backhand was hit to his right side, but it went under his glove and rolled onto the outfield grass. Another backhand met Jacobs' glove cleanly, but he short-hopped that throw.
For Jacobs, there was more to the tryout than what could fit in a scouting report.
"It's all about the experience, and letting America and these guys know that not all disabled veterans are going to be a statistic in the news," he said. "I'm here to combat the suicide rate, homicide rate, divorce rate statistics. I just want to get out there and prove to America there are awesome disabled veterans out there and we are making a stand against that."


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Mexican Studies Centre Inauguration
When: | Thursday, 13 September 2018 - Thursday, 13 September 2018 |
Where: | Braamfontein Campus East Postgraduate Seminar Room, South West Engineering Building |
Start time: | 10:00 |
Enquiries: |
The Wits community is invited to attend the launch of the Mexican Studies Centre.
The Ambassador of Mexico in South Africa, representatives from Latin America and leaders from our partner institution, the National Autonomus University of Mexico (UNAM) will be present. UNAM is the largest university in Latin America and ranked amongst the best 100 universities worldwide.
The Mexican Studies Centre at Wits aims to promote academic and cultural exchange between the two universities and is key to the internationalisation of higher education.
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In order to better prepare our student athletes for the academic graduation challenges that lie ahead including the increased math requirement (math 860) and English (English 1A), our Athletic Department instituted the Student-Athlete Scholastic Achievement Program (SASAP) to serve our student athletes with ongoing academic support. Due to the increased academic standards, and our mission to provide students with the tools needed to graduate and transfer onto a four year college/university, our department added this new program to aid in the academic success of our student-athletes.
We identify basic skills as the foundation skills in reading, writing, mathematics, and English as well as learning and study skills which are necessary for students to succeed in college-level work. With 80% of first time students assessed as needing to take pre-collegiate coursework in English and mathematics as well as our student athletes who enter our athletic programs as NCAA non-qualifiers (did not complete required core subject courses, ratio of GPA to SAT scores do not meet collegiate entrance standards) and with low English and math placement test scores it is imperative that our student athletes utilize this program emphasizing basic skills to ensure academic success.
Tutorial Services
To help tutor student athletes in various levels of math, foreign language and science, we have collaborated with the math lab and library labs to share data about students as long as they enroll in LEARN 1000, supervised tutoring which is free. The athletes can use the other on campus study labs to utilize tutorial services and report their hours to the study hall coordinator by bringing a printed copy of their attendance to the athletic study hall.
Study Hall
Each athlete must bring a photo id to the study hall. No Facebook or cell phone use is allowed. An attendance report for all student athletes will be issued every week. The report notes the amount of time each student athlete has spent in the study hall. The report is given to each coach and appropriate athletic directors on Monday.
Study Hall Hours
Hours: 9:00AM - 3:00PM, Monday – Friday
Room 323 in the Wellness Center
Room 323 in the Wellness Center


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CISS for Canon Pixma MX512 printer
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Bring excellent quality, speed, and ease of use to your home office all in the name of increased productivity. This begins with built-in Wi-Fi®1 for printing and scanning virtually anywhere in your home from computers and compatible mobile devices. This also includes AirPrint2, which lets you wirelessly print photos, emails, web pages, documents and more from compatible iPad, iPhone or iPod touch devices to a compatible Canon PIXMA Wireless All-In-One. An integrated 30-sheet Auto Document Feeder, built-in Auto Duplex Printing, a Dual Function Panel, and FastFront are just some of the features that can allow you to easily multi-task while your PIXMA MX512 is at work. This can bring office efficiency to all-new levels and reduce cost at the same time.
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The MX512 also allows you to turn your office into a photo lab and print beautiful, borderless4 photo lab quality photos up to 8.5" x 11" in size. Your photo printing options also include Full HD video5 while you can enjoy computer-less printing through compatible direct print options.
The MX512 delivers the business imaging quality and versatile solutions that can assist you in bringing your business to the next level. So, you can print business documents when you need to and photos when you want to.


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Learn About the Law
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FindLaw's Learn About the Law features thousands of informational articles to help you understand your options. And if you're ready to hire an attorney, find one in your area who can help.
The State of New Mexico may impose a nondiscriminatory gross receipts tax on a ski resort operated by petitioner Tribe on off-reservation land that the Tribe leased from the Federal Government under 5 of the Indian Reorganization Act, 25 U.S.C. 465. Though 465 exempts the land acquired from state and local taxation, neither that provision nor the federal-instrumentality doctrine bars taxing income from the land. But 465 bars a use tax that the State seeks to impose on personalty that the Tribe purchased out of State and which, having been installed as a permanent improvement at the resort, became so intimately connected with the land itself as to be encompassed by the statutory exemption. Pp. 147-159.
83 N. M. 158, 489 P.2d 666, affirmed in part and reversed in part.
WHITE, J., delivered the opinion of the Court, in which BURGER, C. J., and MARSHALL, BLACKMUN, POWELL, and REHNQUIST, JJ., joined. DOUGLAS, J., filed an opinion dissenting in part, in which BRENNAN and STEWART, JJ., joined, post, p. 159.
George E. Fettinger argued the cause for petitioner. With him on the briefs was F. Randolph Burroughs.
John C. Cook, Assistant Attorney General of New Mexico, argued the cause for respondents. With him on the brief was David L. Norvell, Attorney General. *
[ Footnote * ] Briefs of amici curiae urging reversal were filed by Solicitor General Griswold, Assistant Attorney General Frizzell, Harry R. Sachse, Carl Strass, and Eva R. Datz for the United States: by Arthur Lazarus, Jr., Philip P. Ashby, Royal D. Marks, and George P. Vlassis for the Association on American Indian Affairs, Inc., et al.; by David H. Getches for the Native American Rights Fund; by Samuel W. Murphy, Jr., and William C. Pelster for Montana Inter-Tribal [411 U.S. 145, 146] Policy Board; and by Raymond C. Simpson for Agua Caliente Band of Mission Indians.
William D. Dexter, Assistant Attorney General of Washington, and Eugene F. Corrigan filed a brief for Multistate Tax Commission as amicus curiae urging affirmance. [411 U.S. 145, 146]
MR. JUSTICE WHITE delivered the opinion of the Court.
The Mescalero Apache Tribe operates a ski resort in the State of New Mexico, on land located outside the boundaries of the Tribe's reservation. The State has asserted the right to impose a tax on the gross receipts of the ski resort and a use tax on certain personalty purchased out of State and used in connection with the resort. Whether paramount federal law permits these taxes to be levied is the issue presented by this case.
The home of the Mescalero Apache Tribe is on reservation lands in Lincoln and Otero Counties in New Mexico. The Sierra Blanca Ski Enterprises, owned and operated by the Tribe, is adjacent to the reservation and was developed under the auspices of the Indian Reorganization Act of 1934, 48 Stat. 984, as amended, 25 U.S.C. 461 et seq. 1 After a feasibility study by the Bureau of Indian Affairs, equipment and construction money was provided by a loan from the Federal Government under 10 of the Act, 25 U.S.C. 470, and the necessary land was leased from the United States Forest Service for a term of 30 years. The ski area borders on the Tribe's reservation but, with the exception of some cross-country ski trials, no part of the enterprise, its buildings, or equipment is located within the existing boundaries of the reservation.
The Tribe has paid under protest $26,086.47 in taxes to the State, pursuant to the sales tax law, N. M. Stat. [411 U.S. 145, 147] Ann. 72-16-1 et seq. (1953), based on the gross receipts of the ski resort from the sale of services and tangible property. 2 In addition, in 1968 the State assessed compensating use taxes against the Tribe in the amount of $5,887.19 (plus penalties and interest), based on the purchase price of materials used to construct two ski lifts at the resort. N. M. Stat. Ann. 72-17-1 et seq. (1953). The Tribe duly protested the use tax assessment and sought a refund of the sales taxes paid. The State Commissioner of Revenue denied both the claim for refund and the protest of assessment and the Court of Appeals of the State affirmed. The court held, essentially, that the State had authority to apply its nondiscriminatory taxes to the Tribe's enterprise and property involved in the dispute, and that the Indian Reorganization Act did not render the Tribe's enterprise a federal instrumentality, constitutionally immune from state taxation, nor did it, by its own terms, grant immunity from the taxes here involved. 83 N. M. 158, 489 P.2d 666 (1971). The Supreme Court of New Mexico denied certiorari. 83 N. M. 151, 489 P.2d 659 (1971). We granted the Tribe's petition for a writ of certiorari, 406 U.S. 905 , to consider its claim that the income and property of the ski resort are not properly subject to state taxation. We affirm in part and in part reverse.
At the outset, we reject - as did the state court - the broad assertion that the Federal Government has exclusive jurisdiction over the Tribe for all purposes and that the State is therefore prohibited from enforcing its revenue laws against any tribal enterprise "[w]hether [411 U.S. 145, 148] the enterprise is located on or off tribal land." 3 Generalizations on this subject have become particularly treacherous. The conceptual clarity of Mr. Chief Justice Marshall's view in Worcester v. Georgia, 6 Pet. 515, 556-561 (1832), has given way to more individualized treatment of particular treaties and specific federal statutes, including statehood enabling legislation, as they, taken together, affect the respective rights of States, Indians, and the Federal Government. See McClanahan v. Arizona State Tax Comm'n, post, p. 164; Organized Village of Kake v. Egan, 369 U.S. 60, 71 -73 (1962). The upshot has been the repeated statements of this Court to the effect that, even on reservations, state laws may be applied unless such application would interfere with reservation self-government or would impair a right granted or reserved by federal law. Organized Village of Kake, supra, at 75; Williams v. Lee, 358 U.S. 217 (1959); New York ex rel. Ray v. Martin, 326 U.S. 496, 499 (1946); Draper v. United States, 164 U.S. 240 (1896). Even so, in the special area of state taxation, absent cession of jurisdiction or other federal statutes permitting it, there has been no satisfactory authority for taxing Indian reservation lands or Indian income from activities carried on within the boundaries of the reservation, and McClanahan v. Arizona State Tax Comm'n, supra, lays to rest any doubt in this respect by holding that such taxation is not permissible absent congressional consent.
But tribal activities conducted outside the reservation present different considerations. "State authority over Indians is yet more extensive over activities . . . not on any reservation." Organized Village of Kake, supra, at 75. Absent express federal law to the contrary, Indians going beyond reservation boundaries have generally [411 U.S. 145, 149] been held subject to nondiscriminatory state law otherwise applicable to all citizens of the State. See, e. g., Puyallup Tribe v. Department of Game, 391 U.S. 392, 398 (1968); Organized Village of Kake, supra, at 75-76; Tulee v. Washington, 315 U.S. 681, 683 (1942); Shaw v. Gibson-Zahniser Oil Corp., 276 U.S. 575 (1928); Ward v. Race Horse, 163 U.S. 504 (1896). That principle is as relevant to a State's tax laws as it is to state criminal laws, see Ward v. Race Horse, supra, at 516, and applies as much to tribal ski resorts as it does to fishing enterprises. See Organized Village of Kake, supra.
The Enabling Act for New Mexico, 36 Stat. 557, 4 reflects the distinction between on- and off-reservation activities. Section 2 of the Act provides that the people of the State disclaim "all right and title" to lands "owned or held by any Indian or Indian tribes the right or title to which shall have been acquired through or from the United States . . . and that . . . the same shall be and remain subject to the disposition and under the absolute jurisdiction and control of the Congress of the United States." But the Act expressly provides, with respect to taxation, that "nothing herein . . . shall preclude the said State from taxing, as other lands and other property are taxed, any lands and other property outside of an Indian reservation owned or held by any Indian, save and except such lands as have been granted . . . or as may be granted or confirmed to any Indian or Indians under any Act of Congress, but . . . all such lands shall be exempt from taxation by said State [only] so long and to such extent as Congress has prescribed or may hereafter prescribe." It is thus clear that in terms of general power New Mexico retained the right to tax, unless Congress forbade it, [411 U.S. 145, 150] all Indian land and Indian activities located or occurring "outside of an Indian reservation." 5
We also reject the broad claim that the Indian Re-organization Act of 1934 rendered the Tribe's off-reservation ski resort a federal instrumentality constitutionally immune from state taxes of all sorts. M'Culloch v. Maryland, 4 Wheat. 316 (1819). The intergovernmental-immunity doctrine was once much in vogue in a variety of contexts and, with respect to Indian affairs, was consistently held to bar a state tax on the lessees of, or the product or income from, restricted lands of tribes or individual Indians. The theory was that a federal instrumentality was involved and that the tax would interfere with the Government's realizing the maximum return for its wards. This approach did not survive; its rise and decline in Indian affairs is described and reflected in Helvering v. Mountain Producers Corp., 303 U.S. 376 (1938); Oklahoma Tax Comm'n v. United States, 319 U.S. 598 (1943); and Oklahoma Tax Comm'n v. Texas Co., 336 U.S. 342 (1949), where the Court cut to the bone the proposition that restricted Indian lands and the proceeds from them were - as a matter of constitutional law - automatically exempt from state taxation. Rather, the Court held that Congress has the power "to immunize these lessees from the taxes we think the Constitution permits Oklahoma to impose in the absence of such action" and that "[t]he question whether immunity shall be extended in situations like these is essentially legislative in character." Oklahoma Tax Comm'n v. Texas Co., supra, at 365-366. [411 U.S. 145, 151]
The Indian Reorganization Act of 1934 neither requires nor counsels us to recognize this tribal business venture as a federal instrumentality. Congress itself felt it necessary to address the immunity question and to provide tax immunity to the extent it deemed desirable. There is, therefore, no statutory invitation to consider projects undertaken pursuant to the Act as federal instrumentalities generally and automatically immune from state taxation. Unquestionably, the Act reflected a new policy of the Federal Government and aimed to put a halt to the loss of tribal lands through allotment. It gave the Secretary of the Interior power to create new reservations, and tribes were encouraged to revitalize their self-government through the adoption of constitutions and bylaws and through the creation of chartered corporations, with power to conduct the business and economic affairs of the tribe. 6 As was true in the case before us, a tribe taking advantage of the Act might generate substantial revenues for the education and the social and economic welfare of its people. 7 So viewed, an enterprise such as the ski resort in this case serves a federal function with respect to the Government's role in Indian affairs. But the "mere fact that property is used, among others, by the United States as an instrument for effecting its purpose does not relieve it from state taxation." Choctaw, Oklahoma & Gulf R. Co. v. Mackey, 256 U.S. 531, 536 (1921). See also Henderson Bridge Co. v. Kentucky, 166 U.S. 150, 154 (1897). [411 U.S. 145, 152]
The intent and purpose of the Reorganization Act was "to rehabilitate the Indian's economic life and to give him a chance to develop the initiative destroyed by a century of oppression and paternalism." H. R. Rep. No. 1804, 73d Cong., 2d Sess., 6 (1934). See also S. Rep. No. 1080, 73d Cong., 2d Sess., 1 (1934). As Senator Wheeler, on the floor, put it:
The Tribe's broad claims of tax immunity must therefore be rejected. But there remains to be considered the scope of the immunity specifically afforded by 5 of the Indian Reorganization Act. 25 U.S.C. 465.
Section 465 provides, in part, that "any lands or rights acquired" pursuant to any provision of the Act "shall be taken in the name of the United States in trust for the Indian tribe or individual Indian for which the land is acquired, and such lands or rights shall be exempt from State and local taxation." 11 On its face, the statute exempts land and rights in land, not income derived from its use. It is true that a statutory tax exemption for "lands" may, in light of its context and purpose, be construed [411 U.S. 145, 156] to support an exemption for taxation on income derived from the land. See Squire v. Capoeman, 351 U.S. 1 (1956); cf. Superior Bath House Co. v. McCarroll, 312 U.S. 176 (1941). 12 But, absent clear statutory guidance, courts ordinarily will not imply tax exemptions and will not exempt off-reservation income from tax simply because the land from which it is derived, or its other source, is itself exempt from tax.
We reach a different conclusion with respect to the compensating use tax imposed on the personalty installed in the construction of the ski lifts. According to the Stipulation of Facts, that personal property has been "permanently attached to the realty." In view of 465, these permanent improvements on the Tribe's tax-exempt land would certainly be immune from the State's ad valorem property tax. See United States v. Rickert, 188 U.S. 432, 441 -443 (1903). We think the same immunity extends to the compensating use tax on the property. The jurisdictional basis for use taxes is the use of the property in the State. See Henneford v. Silas Mason Co., 300 U.S. 577 (1937); McLeod v. J. E. Dilworth Co., 322 U.S. 327, 330 (1944). It has long been recognized that "use" is among the "bundle of privileges that make up property or ownership" of property and, in this sense at least, a tax upon "use" is a tax upon the property itself. Henneford v. Silas Mason Co., supra, at 582. This is not to say that use taxes are for all purposes to be deemed simple ad valorem property taxes. See, e. g., United States v. Detroit, 355 U.S. 466 (1958), and its companion cases; Sullivan v. United States, 395 U.S. 169 (1969). But use of permanent improvements upon land is so intimately connected with use of the land itself that an explicit provision relieving the latter of state tax burdens must be construed to encompass an exemption for the former. "Every reason that can be urged to show that the land was not subject to local taxation applies to [411 U.S. 145, 159] the assessment and taxation of the permanent improvements." United States v. Rickert, supra, at 442.
The judgment of the Court of Appeals is
[ Footnote 2 ] The Tribe asserts that "no sales tax (gross receipts tax) is being . . . charged for any ski rentals, lift tickets, food or beverages."
[ Footnote 3 ] Brief for Petitioner 16.
[ Footnote 4 ] A corresponding provision appears in the Constitution of the State of New Mexico, Art. XXI, 2.
[ Footnote 5 ] The Tribe's treaty with the United States, 10 Stat. 979, which acknowledges that the Tribe is "exclusively under the laws, jurisdiction, and government of the United States . . .," does not alter the obvious effect of the State's admission legislation. See, e. g., Organized Village of Kake v. Egan. 369 U.S. 60, 67 -68 (1962), and cases cited therein.
[ Footnote 6 ] See generally U.S. Dept. of the Interior, Federal Indian Law 129-132 (1958), a revision of Handbook of Federal Indian Law, prepared under the editorial direction of Felix S. Cohen, first printed in 1940 (hereinafter Federal Indian Law); Comment, Tribal Self-Government and the Indian Reorganization Act of 1934. 70 Mich. L. Rev. 955 (1972).
[ Footnote 7 ] For other examples see Comment, n. 6, supra, at 983-985. See also J. Collier, On the Gleaming Way 149, 129-149 (1962).
[ Footnote 8 ] See also id., at 11727, 11731-11732 (remarks of Rep. Howard); the statements of Mr. John Collier, the Commissioner of Indian Affairs, in Hearings on H. R. 7902, before the House Committee on Indian Affairs, 73d Cong., 2d Sess., 37, 60, 65-67 (1934) (hereinafter 1934 House Hearings).
[ Footnote 9 ] The predecessor bills to the Wheeler-Howard Act, H. R. 7902 and S. 2755 (respectively 78 Cong. Rec. 2437 and 2440), expressly provided that the chartered Indian communities may act "as a Federal agency in the administration of Indian Affairs," and, correspondingly, that the United States would not "be liable for any act done . . . by a chartered Indian community." Title I, [411 U.S. 145, 153] 4 (i). 1934 House Hearings 3. The bills further provided that: "Nothing in this Act shall be construed as rendering the property of any Indian community . . . subject to taxation by any State or subdivision thereof . . . ." Tit. I, 11. Id., at 5. The memorandum of John Collier, which accompanied the bills, stated that "[a]s a Federal agency, the property of a chartered community is constitutionally exempt from State taxation . . . ." Id., at 25. These extensive provisions for tax immunity were discarded in the Wheeler-Howard Act, along with the accompanying provisions for more extensive governmental powers on the part of the chartered communities. See H. R. Rep. No. 1804, supra, at 6. We do not read this legislative history, however, as suggesting that Congress intended to remove the traditional tax immunity that Indian tribes enjoyed on their reservations. This reading finds support in Felix S. Cohen's treatise, see Federal Indian Law 852-853, although we believe that the broader thrust of his statement - that any "attempt by a State to impose income or other types of taxes" upon "tribal corporations organized under the Indian Reorganization Act . . . would still be held a direct burden on a Federal instrumentality" - is not supported by the modern cases and should be read with and in the light of other discussions of the immunity doctrine in particularized contexts. See id., at 872-873, 864-873.
[ Footnote 10 ] The claim of tax immunity was made by a non-Indian lessee, under the rule of Gillespie v. Oklahoma, 257 U.S. 501 (1922), which was itself overruled in Oklahoma Tax Comm'n v. Texas Co., 336 U.S. 342 (1949), over two decades after Shaw. As a decision with respect to constitutionally mandated intergovernmental immunity, Shaw remains good law, although its result was altered by statute, as Congress was free to do. See generally Board of County Comm'rs v. Seber, 318 U.S. 705 (1943).
[ Footnote 11 ] The ski resort land was not technically "acquired" in trust for the Indian tribe." But, as the Solicitor General has pointed out, "it would have been meaningless for the United States, which already had title to the forest, to convey title to itself for the use of the Tribe." Brief for the United States as amicus curiae 13. We think the lease arrangement here in question was sufficient to bring the Tribe's interest in the land within the immunity afforded by 465. It should perhaps be noted that the Tribe has not suggested that it is immune from taxation by virtue of its status as a lessee of land owned by the Federal Government. See, e. g., United States v. Detroit, 355 U.S. 466 (1958); James v. Dravo Contracting Co., 302 U.S. 134 (1937); cf. Helvering v. Mountain Producers Corp., 303 U.S. 376 (1938); Oklahoma Tax Comm'n v. Texas Co., supra.
[ Footnote 12 ] Squire v. Capoeman involved the attempted imposition of federal capital gains taxes on the sale price of timber logged off allotted Indian timberland (located within a reservation). The timber constituted "the major value" - if not the only practical value - of the Indian's allotted land and it was clear that if the capital gains tax was to apply, the purposes and intent of the General Allotment Act of 1887 would in large measure have been frustrated. 351 U.S., at 10 . The Court, relying in part on "relatively contemporaneous official and unofficial writings" on the intended scope of the income tax laws, id., at 9, declined to so interpret those later enacted laws and to find that the Government intended to tax its own ward in this particular manner. In contrast to Squire, we find nothing fundamentally inconsistent with the intent of the Indian Reorganization Act in permitting the gross receipts of the Tribe's off-reservation enterprise to be subject to nondiscriminatory state taxes.
[ Footnote 13 ] It is unclear from the record whether the Tribe has actually incorporated itself as an Indian chartered corporation pursuant to 477. But see Charters, Constitutions and By-Laws of the Indian Tribes of North America, pt. III, pp. 13-15 (G. Fay ed. 1967). The Tribe's constitution, however, adopted under 25 U.S.C. 476, gives its Tribal Council the powers that would ordinarily be held by such a corporation, Art. XI, and by both practice and regulations, the two entities have apparently merged in important respects. See 25 CFR 91.2; Comment, n. 6, supra, at 973. In any event, the question of tax immunity cannot be made to turn on the particular form in which the Tribe chooses to conduct its business.
MR. JUSTICE DOUGLAS, with whom MR. JUSTICE BRENNAN and MR. JUSTICE STEWART concur, dissenting in part.
The power of Congress granted by Art. I, 8 "[t]o regulate Commerce . . . with the Indian Tribes" is an exceedingly broad one. In the liquor cases the Court held that it reached acts even off Indian reservations in areas normally subject to the police power of the States. Perrin v. United States, 232 U.S. 478 . The power gained breadth by reason of historic experiences that induced Congress to treat Indians as wards of the Nation. See Gritts v. Fisher, 224 U.S. 640, 642 -643; United States v. Thomas, 151 U.S. 577, 585 ; United States v. McGowan, 302 U.S. 535, 538 . The laws enacted by Congress varied from decade to decade. See U.S. Dept. of the Interior, Federal Indian Law 94-138 (1958), which is a revision of the monumental work, Handbook of Federal Indian Law prepared by Felix S. Cohen and published in 1940.
The present Act, 48 Stat. 984, 25 U.S.C. 461 et seq., was enacted in 1934 with various purposes in mind, the ones most relevant being, first, "[t]o permit Indian tribes to equip themselves with the devices of modern business organization, through forming themselves into business corporations," and second, "[t]o establish a system of financial credit for Indians." S. Rep. No. 1080, 73d Cong., 2d Sess., 1.
Loans had been made by the federal agency to individual Indians, but the experience had not been satisfactory. Id., at 3-4. The 1934 Act precluded such loans and set up a $10 million revolving-credit fund for loans [411 U.S. 145, 160] to incorporated tribes. The industry established pursuant to that Act and involved here is a ski enterprise, adjacent to the reservation and located on lands leased from the U.S. Forest Service.
The Court makes much of the fact that the ski enterprise is not on the reservation. But that seems irrelevant to me by reason of 5 of the Act, which provides in part that "any lands or rights acquired" pursuant to the 1934 Act "shall be taken in the name of the United States in trust for the Indian tribe . . . for which the land is acquired, and such lands or rights shall be exempt from State and local taxation." 25 U.S.C. 465. While the lease of Forest Service lands was not technically "acquired . . . in trust for the Indian tribe," the Court concedes that the lease arrangement was sufficient to bring the Tribe's interest in the land within the immunity afforded by 465. And so the question respecting income taxes comes down to whether these taxes are within the scope of "such lands or rights" as used in 5.
I start from the premise made explicit in the Senate Report on the 1934 Act. It set forth the endorsement by President Roosevelt of "a new standard of dealing between the Federal Government and its Indian wards." S. Rep., supra, at 3. Article 10 of the 1852 Treaty with the Apaches described the role of the guardian as respects these wards: "For and in consideration of the faithful performance of all the stipulations herein contained, by the said Apache's Indians, the government of the United States will grant to said Indians such donations, presents, and implements, and adopt such other liberal and humane measures as said government may deem meet and proper." 10 Stat. 980.
The 1934 Act obviously is an effort by Congress to extend its control to Indian economic activities outside the reservation for the benefit of its Indian wards. The philosophy permeating the present Act was articulated [411 U.S. 145, 161] by Mr. Chief Justice Marshall in Worcester v. Georgia, 6 Pet. 515, 556:
The powers of Congress "over Indian affairs are as wide as State powers over non-Indians," subject, of course, to the limitations of the Bill of Rights. Federal Indian Law 24. One illustration of its extent is shown by the liquor cases already cited. We deal here, however, with "tribal property" - a leasehold interest in federal lands adjoining the reservation. "The term tribal property . . . does not designate a single and definite legal institution, but rather a broad range within which important variations exist." Federal Indian Law 590-591. There is no magic in the word "reservation." United States v. McGowan, supra, held that land purchased by Congress for a tribe but outside a "reservation" was nonetheless "Indian country." While that case involved application of liquor laws, the Court stated that "Congress alone has the right to determine the manner in which this country's guardianship over the Indians shall be [411 U.S. 145, 162] carried out," id., at 538, and that it was immaterial what the tract of the land was called. Id., at 539.
In the present case, Congress has attempted to give this tribe an economic base which offers job opportunities, a higher standard of living, community stability, preservation of Indian culture, and the orientation of the tribe to commercial maturity. We deal only with a tribal-developed enterprise. State taxation of that enterprise interferes with the federal project. The ski resort, being a federal tool to aid the tribe, may not be taxed by the State without the consent of Congress. Congress by 5 of the Act has made the "lands or rights" acquired for the tribe exempt from state and local taxation. Section 5, indeed, states that "lands or rights" acquired under the 1934 Act shall be held "in trust for the Indian tribe or individual Indian for which the land is acquired." There is no more convincing way to tax "rights" in land than to impose an income tax on the gross or net income from those rights. If 5 be thought to be ambiguous, we should resolve the ambiguity in favor of the tribe. As stated in Carpenter v. Shaw, 280 U.S. 363, 367 , "Doubtful expressions are to be resolved in favor of the weak and defenseless people who are the wards of the nation, dependent upon its protection and good faith." In Squire v. Capoeman, 351 U.S. 1 , we resolved doubts respecting the federal income tax in favor of the Indian. There is the same reason for taking that course here.
The tribal ski enterprise, unlike the private entrepreneur in Helvering v. Mountain Producers Corp., 303 U.S. 376 , on which the Court relies, is plainly a federal instrumentality - authorized and financed by Congress with the aim of starting the tribe on commercial ventures. This case has no relation to Oklahoma Tax Comm'n v. United States, 319 U.S. 598 , which raised the question whether state inheritance taxes could be levied on restricted [411 U.S. 145, 163] property. The Court only held that restricted property, as created by Congress, carried no implication of estate tax exemption. Oklahoma Tax Comm'n v. Texas Co., 336 U.S. 342 , also relied on by the Court, merely held that a lessee of mineral rights in Indian lands was not immunized from paying state gross production taxes and state excise taxes on petroleum produced from the lands. Those cases would be relevant here if the tribe had leased the ski resort to an outsider who sought the tribal tax immunity. We deal only with an income tax levied on a tribal corporate enterprise conducted by the tribe with federal funds on federal lands leased to the tribe. Federal Indian Law distinguished the Helvering and like cases relied on by the Court from an enterprise "organized solely to carry out governmental objectives, such as the tribal corporations organized" under the 1934 Act with which we now deal, id., at 852-853.
In my view, this state income tax is barred by 5 through which Congress has given tax immunity to these new tribal enterprises. [411 U.S. 145, 164]
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Citation: 411 U.S. 145
Docket No: No. 71-738
Argued: December 12, 1972
Decided: March 27, 1973
Court: United States Supreme Court
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A new Swamp Thing, a new Frankenstein, and more: DC Comics will roll out more new #1s:
DC Comics continues to roll out announcements of new first-issuesfeaturing famous characters and creators in striking combinations. This morning we start off with two highly intriguing combos: Scott Snyder, who's been doing such strong work on American Vampire, will write a new version of Swamp Thing, and Jeff Lemire, author of one of comics' finest current books, Sweet Tooth, is taking on Animal Man. Since re-workings of Swamp Thing and Animal Man are so closely associated with other, earlier writers (Alan Moore and Grant Morrison, respectively), these re-re-imaginings are bound to be both fascinating and, perhaps inevitably, subjects of debate.
Other new supernatural/fantasy/horror-themed books that will be announced by DC Comics today and scheduled to publish in September include:
• Justice League Dark, what DC terms "a band of supernatural heroes" — John Constantine, Deadman, Shade the Changing Man and Madame Xanadu (wouldn't it be cool if they really were supposed to be a band?) – written by Peter Milligan.
• Demon Knights, super-heroism set in medieval times, a premise that would have me yawning except that it's being written by Paul Cornell, who did such a terrific job recently onKnight and Squire, and on Lex Luthor in Action Comics.
• Frankenstein, Agent of SHADE, which may be the most below-the-radar promising of all. The writer is again Jeff Lemire, taking the Frankenstein monster and turning him/it into an action hero alongside other fictional monsters in the service of a government organization: The Super Human Advanced Defense Executive. This giddy mish-mash has the potential for either delicious cleverness or disastrous offal. Either way, I'm in for issue #1.
DC Comics co-publisher Dan DiDio told me these new titles are intended to "shake up the status quo" and to take the company and its creators "out of their comfort zone," to inspire "new, fresh" creativity.


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by Julia CraneSeries: Keegan's Chronicles #1
Published by Valknut Press on June 19th 2011
SubGenres: Young Adult Fantasy
Format: eBook
Pages: 236
Source: the author
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Sixteen-year-old Keegan is struggling to keep her huge secret from her friends--she's an elf, descended from a long line of elves that live in secrecy alongside humans. In elfin society, mates are predetermined but not allowed to meet until they are eighteen. Against tradition, Keegan's brother Thaddeus told her Rourk's name because his visions warned him she'd need Rourk's protection, especially since Keegan will play a key role in the coming war between the dark and light elves.
Rourk finds himself drawn to Keegan's side every time she thinks his name. He wants to talk to her but remains in the shadows, silently guarding her every time she mentally beckons him. A twist of fate thrusts the two of them together when Rourk is forced to step up his protection and make his presence known. An ancient prophecy deeply entwines Keegan's family and the future of their society. Somehow they must find a way to thwart fate and win the battle...without losing Keegan. With war brewing, and dark forces aligning, will Keegan and Rourk ever have the life together that they both desire?


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TechRadar Verdict
- +
Broader than average zoom range
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16MP sensor
- +
Modest ISO range
- +
Easy to use
- +
- -
Can't record sound and use optical zoom together
- -
Feels plasticky
- -
Over-sensitive scroll wheel
- -
Lacks key features of pricier models
Why you can trust TechRadar
Recent bridge camera/superzoom releases such as the Fuji X-S1 might have suggested cameras sporting large, fixed lenses were evolving into luxury items second only to DSLRs. Blowing that theory is the Olympus SP-620UZ, which is resolutely a budget-priced, entry-level superzoom.
Priced at £179.99 in the UK and $199.99 in the US, it is not much costlier than your average 5x zoom pocket model, yet sports a dual image stabilised 21x optical zoom plus 16 megapixel effective resolution from a 16.6MP 1/2.3-inch CCD sensor.
The mini DSLR styling of the Olympus SP-620UZ means it's one for chunky jacket pockets only, but it is one of the smallest in its class.
Dimensions are 109.7 x 74.3 x 73.7mm and it weighs a sturdy feeling 435g, largely just because it's powered by four alkaline AAs out of the box rather than a single rechargeable lithium ion cell.
The equivalent 35mm focal range is 25-525mm, the lens jutting out roughly 2cm from its housing when at its widest setting.
The Olympus SP-620UZ's available with a metallic silver or black body, and is aimed at beginners and travelling types rather than photo enthusiasts per se.
The camera lacks the command dials, dedicated buttons and optical and electronic viewfinders (EVF) of pricier bridge cameras, such as the Fuji X and HS series models, Canon SX40 HS and new Nikon P510.
There are few direct controls - there's not even a shooting mode dial or dedicated button - while users are reliant purely on the fixed, 3-inch, 230k dot resolution LCD for shot composition and review.
It's fit for purpose though, with one of its closest matches for looks and features being Nikon's equally new Coolpix L810, also 16MP, and with a 22.5-585mm reach.
More positively, the Olympus SP-620UZ comes with interesting features. These include a panorama mode that automatically stitches three successive images together, a 3D stills mode overlapping two differently angled stills for viewing on a 3D TV, plus Olympus' trademarked Magic Filters digital effects, most of which can be applied when capturing video as well as stills.
So how does this budget superzoom actually perform?
When not wrestling wild bears or leaping tall buildings in a single bound, Gavin Stoker can be found editing British Photographic Industry News, the UK's longest running and only photo trade title. He has over 25 years of camera testing and reviewing under his belt.